Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking)

Building Sustainability: The Effect Of Sustainability Reports And Debt To Equity Ratio On The Financial Performance Of Idx30 Issuers

Gabena Rambe — 2026-04-20

This research investigates how sustainability reporting encompassing environmental, social, and governance (ESG) factors along with capital structure (measured by Debt to Equity Ratio), company size, and liquidity (Current Ratio) influence the financial performance of IDX30-listed firms between 2019 and 2023. Performance indicators include Return on Assets (ROA), Return on Equity (ROE), and Market Capitalization (MC). The study utilized panel data regression techniques: Fixed Effect Model for ROA analysis, Random Effect Model for MC evaluation, and Seemingly Unrelated Regression for ROE due to statistical assumption violations. Findings demonstrate that higher debt levels (DER) negatively impact asset profitability (ROA), while larger company size positively enhances ROA. Surprisingly, ESG reporting, liquidity position, and all variables in ROE and MC models showed statistically insignificant effects. This evidence suggests that leverage management and organizational scale are critical drivers of profitability, whereas sustainability disclosures and short-term financial health provide minimal contribution to IDX30 companies' financial outcomes. Management should prioritize optimal debt levels and capitalize on scale advantages while reassessing sustainability reporting effectiveness in the Indonesian context.

Peran Firm Size dalam Memoderasi Pengaruh Corporate Governance terhadap Sustainability Reporting

Auditya Pratama — 2026-04-20

Sustainability report yang diungkapkan oleh perusahaan memuat informasi terkait pelaksanaan aktivitas ekonomi, lingkungan, serta sosial sebagai bentuk pertanggungjawaban keberlanjutan perusahaan. Penelitian ini difokuskan pada analisis hubungan antara corporate governance dan sustainability reporting. Perusahaan indeks LQ45 pada periode 2020-2024 dengan 28 sampel perusahaan yang kemudian diuji menggunakan aplikasi statistik Eviews. Penelitian ini berhasil mencapai kesimpulan penelitian bahwa Institutional Ownership tidak berpengaruh, selanjutnya Board of Directors bersama Audit Committee berperan dalam memengaruhi praktik pelaporan keberlanjutan perusahaan. Firm size memiliki peran untuk memoderasi Institutional Ownership dan Audit Committee dengan Sustainability Reporting, sementara ukuran perusahaan tidak menunjukkan peran moderasi atas Board of Directors pada pelaporan berkelanjutan. Riset ini menunjukan efek bagi regulator untuk mengulas secara komprehensif sustainability reporting saat dijalankan melalui entitas bisnis di Indonesia lebih bertanggung jawab terhadap masyarakat, lingkungan dan sosial.

Understanding the Drivers of Turnover Intention: A Study of Workload, Work Environment, Job Satisfaction, and Job Insecurity at PT Bank Papua

Yunike Oktovina Imbenai — 2026-04-20

The high employee turnover intention poses a serious challenge in retaining quality human resources at PT Bank Pembangunan Daerah Papua. This phenomenon is triggered by several factors, including excessive workload, unsupportive work environment, low job satisfaction, and perceptions of job insecurity among employees. This study aims to analyze the influence of workload, work environment, job satisfaction, and job insecurity on employee turnover intention. The method used in this study is quantitative with a descriptive-verificative approach. The population in this study consists of all permanent employees of PT Bank Pembangunan Daerah Papua, and the sample is determined through purposive sampling with 100 respondents. Data collection is conducted through questionnaires, and data analysis uses Partial Least Square Structural Equation Modeling (PLS SEM). The results show that workload and job insecurity have a significant positive effect on turnover intention, while work environment and job satisfaction have a significant negative effect. This means that the heavier the workload and the higher the job insecurity, the greater the employee's desire to leave. Conversely, a conducive work environment and high job satisfaction can reduce turnover intention. This research emphasizes the importance of management in fairly managing workload, enhancing job security, fostering a positive work atmosphere, and prioritizing employee welfare as part of retention strategies.

Pengaruh Ancaman Siber dan Strategi Mitigasi Risiko terhadap Minat Menggunakan Layanan Mobile Banking BSI (Studi Kasus Mahasiswa FEBI UIN Sumatera Utara)

Siti Zuhairoh Ritonga — 2026-04-20

The advancement of digital technology prompts Islamic banking to enhance mobile banking services for improved transaction efficiency, while simultaneously increasing cyber dangers that may impact user engagement. “This study seeks to examine the impact of cyber threats and risk mitigation techniques on the inclination to utilize BSI mobile banking services among FEBI UIN North Sumatra students. The methodology employed is quantitative associative, utilizing a sample of 100 respondents chosen by purposive sampling methods. Data collection was executed via a Likert-scale questionnaire and analyzed through multiple linear regression utilizing SPSS version 25. The study's findings demonstrate that cyber threats exert a positive and significant impact on the inclination to utilize mobile banking, evidenced by a t value of 3.488 and a significance level of 0.001. Additionally, risk mitigation strategies also show a positive and significant effect, with a t value of 8.951 and a significance level of 0.000, marking them as the most influential variables. Collectively, these two variables affect interest in usage, with a coefficient of determination of 0.708, signifying that 70.8% of the variance in interest in mobile banking utilization can be accounted for by these variables. The findings of this study demonstrate that, despite the presence of cyber dangers, the application of effective risk mitigation techniques can enhance trust and stimulate interest in utilizing mobile banking services.

Pengaruh Live streaming Commerce terhadap Kepercayaan dan Niat Beli: Studi pada Tiktok Shop Menggunakan Model SOR

Ririn Olivia — 2026-04-20

Penelitian ini bertujuan untuk menguji pengaruh atribut live streaming commerce yaitu keinformatifan, interaktifitas, hiburan, visualisasi dan profesionalisme terhadap kepercayaan dan niat membeli di tiktok shop dengan menggunakan kerangka stimulus organisme dan respon (SOR). Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling pada pengguna aktif tiktok shop di Indonesia. Data dikumpulkan melalui kuesioner online dengan 339 responden yang terlibat dan dianalisis menggunakan alat analisis smartPLS 4 untuk menguji hubungan antar variabel. Hasil temuan penelitian menunjukkan bahwa keinformatifan, hiburan, visualisasi, dan profesionalisme berpengaruh positif dan signifikan dalam meningkatkan kepercayaan konsumen, sedangkan interaktivitas tidak berpengaruh signifikan. Selain itu, kepercayaan terbukti memiliki peran penting dalam meningkatkan niat membeli. Temuan ini menekankan pentingnya penyajian konten live streaming yang informatif, menghibur, menarik secara visual, dan profesional untuk membangun kepercayaan serta mendorong niat beli konsumen. Penelitian ini memberikan konstribusi dalam memperkaya literatur pemasaran live streaming serta memberikan implikasi praktis bagi pelaku usaha dan platform untuk mengoptimalkan strategi penjualan menggunakan live streaming.

Analisis Faktor-faktor yang Memengaruhi Impulsive Buying pada Pengguna Shopee Live (Studi pada Generasi Z di Wilayah Jabodetabek)

Ni Luh Putu Dian Suyastrini — 2026-04-20

This study examines the influence of time pressure, price pressure, social influence, visuals, and sound on impulsive buying, mediated by arousal and pleasure. The research focuses on Generation Z (aged 13–28) in the Greater Jakarta area (Jabodetabek) who have purchased items via Shopee Live within the last three months. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with SmartPLS 4.0 software. The results indicate that price pressure and visuals significantly impact both arousal and pleasure. Conversely, time pressure and sound show no significant effect on either mediator, while social influence only significantly affects arousal. Mediation analysis reveals that price pressure, social influence, and visuals influence impulsive buying through arousal, while visuals and price pressure also influence it through pleasure. Ultimately, both arousal and pleasure serve as significant drivers of impulsive buying behavior among Generation Z on the Shopee Live platform.

Pengaruh Brand Image terhadap Brand Loyalty dengan Brand Trust sebagai Variabel Mediasi dan Brand Love sebagai Variabel Moderasi (Studi pada Starbucks Coffee di Daerah Jakarta)

Yanti Setyaningsih — 2026-04-20

This study was conducted with the aim of analyzing the effect of Brand Image on Brand Loyalty by testing the effect of Brand Trust as a mediating variable and Brand Love as a moderating variable on Starbucks Coffee customers in the Jakarta area. In analyzing the aspects that retain Starbucks' loyal customers, the researcher conducted a test by reviewing the strength of Starbucks' branding that can lead to Brand Loyalty. The research method used a quantitative approach through purposive sampling, using a sample of 327 respondents who were loyal customers of Starbucks Coffee in the Jakarta area. This study used WarpPLS 8.0 software to test the data and perform SEM analysis. The results showed that Brand Image had a positive and significant effect on Brand Loyalty. Brand Image also had a positive effect on Brand Trust. However, Brand Trust does not have a positive and significant effect on Brand Loyalty, either through direct influence or as a mediating variable. Furthermore, Brand Love positively and significantly moderates the relationships between Brand Image and Brand Loyalty, as well as between Brand Trust and Brand Loyalty. So, this study has implications that companies can focus on maintaining their brand image and brand love, as well as reviewing aspects other than Brand Trust in increasing Brand Loyalty, so that companies can be sustainable in the long term.

Pengaruh Kualitas Produk, Citra Merek, Pengalaman Pelanggan, dan Layanan Purna Jual terhadap Loyalitas Pelanggan yang Dimediasi oleh Kepuasan Pelanggan pada Produk Smartphone Xiaomi

Roihan Dhiya Hibban — 2026-04-20

Riset ini memiliki tujuan agar memahami bagaimana kualitas produk, citra merek, pengalaman pelanggan, dan layanan purna jual memengaruhi loyalitas pelanggan pada smartphone Xiaomi. Di samping itu, studi ini pun hendak mengamati bilamana kepuasan pelanggan berfungsi selaku elemen yang memperantarai keterkaitan tersebut. Dalam industri smartphone yang sangat kompetitif, mengetahui aspek-aspek yang membuat pelanggan tetap setia sangat krusial bagi perusahaan agar dapat memelihara posisinya di pasar. Riset ini memakai teknik kuantitatif mellaui teknik Partial Least Squares Structural Equation Modeling (PLS-SEM) yang diuji memakai software SMARTPLS. Data diperoleh melalui survei pada pengguna smartphone Xiaomi yang telah memakai produk tersebut selama setidaknya enam bulan. Responden dipilih dengan metode purposive sampling, yang berarti hanya orang-orang dengan pengalaman nyata dalam menggunakan produk yang dijadikan sampel riset. Hasil riset ini diharapkan dapat menjelaskan bagaimana kualitas produk, citra merek, pengalaman pelanggan, dan layanan purna jual berpengaruh pada loyalitas pelanggan. Selain itu, riset ini juga bertujuan untuk mengevaluasi sejauh mana kepuasan pelanggan menjadi faktor penengah dalam hubungan tersebut. Temuan ini diekspektasikan sanggup menyuplai pemahaman untuk Xiaomi guna merancang taktik demi memajukan keluaran serta layanan guna memperkuat loyalitas pelanggan.

The Effect of Consumer Credit, Performance Allowances, Work Discipline, and Work Environment on The Performance of Civil Servants in Ternate City

Junet Thenu — 2026-04-20

This study aims to analyze the influence of Consumptive Credit, Performance Allowance, Work Discipline, and Work Environment on the Performance of Civil Servants (PNS) in Ternate City. Using a quantitative approach with 102 respondents through purposive sampling and PLS-SEM analysis assisted by SmartPLS 4.1.1.6. The results indicate that consumptive credit, work discipline, and work environment have a positive and significant effect on civil servant performance. In contrast, performance allowance shows no significant effect, indicating that the incentive system has not been functioning effectively. This study recommends merit-based allowance reform as well as strengthening discipline and work environment to improve the quality of regional bureaucracy.

Analisis Kepuasan Pelanggan Berdasarkan Kualitas Pemipilan, Harga Jasa, dan Teknologi Mesin serta Kelayakan Finansial Usaha Pemipilan Jagung Mas Anugerah Klobot di Kabupaten Ogan Komering Ulu Timur

Denny Yudha Alexander Tampi — 2026-04-20

This study aims to analyze the factors influencing customer satisfaction in mechanized corn-shelling services and to assess the financial feasibility of the Mas Anugerah Klobot enterprise in East OKU Regency. Using a quantitative approach, data were collected from 50 customers and 15 seasonal workers through Likert-scale questionnaires. Regression results indicate that shelling quality, service pricing, and machine technology positively affect customer satisfaction, with pricing and technology emerging as the strongest predictors. These findings highlight the importance of processing speed, accuracy of results, and affordability in shaping customer perceptions. In addition to customer satisfaction, the financial analysis using Payback Period, IRR, NPV, and Profitability Index (PI) confirms that the enterprise is economically feasible. The business also provides important social benefits for the church, particularly in empowering congregation members’ economic well-being. It creates seasonal employment opportunities, increases household income, and strengthens the church’s role as an agent of community empowerment. Thus, the enterprise contributes not only to economic gains but also to improving the welfare and independence of the church community.